The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a boat cover from Canada made with fabric from India; Article 509

NY C84435 February 23, 1998 CLA-2-63:RR:NC:TA:352 C84435 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. David Davis Quinte Canvas Mfg. 1150 Clyde Court Kingston, Ontario K7P 2E4 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a boat cover from Canada made with fabric from India; Article 509 Dear Mr. Davis: In your letter dated February 2, 1998, you requested a ruling on the status of a boat cover from Canada made with fabric from India under the NAFTA. The submitted photographs depict a cover for a sail boat. The cover will be made of cotton canvas fabric which is coated for water resistance. Included with the boat cover are aluminum tubing and front bar clamps. The cover is used to protect a recreational sail boat during the winter storage period. The applicable subheading for the boat cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/63, HTSUSA. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896. Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division